On the basis of analyzing their own characteristics and working environment, we will also consider the following ways to improve the professional ability of accountants from two aspects: accounting practitioners' own efforts and shaping a good working environment. As follows:
(A) the relevant departments of the state to create a good social environment for accounting practitioners.
The professional ability of accountants is bound to be influenced and interfered by various bad factors in society. Creating a good accounting environment has become an important prerequisite to enhance their professional ability. Therefore, the relevant state departments should constantly improve the relevant systems, create a friendly atmosphere such as "honesty" in the society, and create a good platform for employees' work.
(B) the establishment of a complete moral education system
From the general direction, strengthening the construction of accounting professional ethics is a long-term systematic project with a long way to go. This requires not only the national society to provide necessary supervision, maintenance and guarantee for the construction of professional ethics system in accounting industry, but also the long-term unremitting efforts of every accountant. In order to ensure the educational effect, accounting professional ethics education should start from accounting students, so that they can fully realize the importance of professional ethics, set up lofty professional ideals before taking up their posts, and lay a solid foundation for them to treat their accounting profession correctly, be dedicated, happy and diligent in the future, and lay a solid foundation for their good moral quality.
(3) Enterprises and institutions should establish and improve effective internal accounting control.
Internal control system is an important system of modern enterprise management, and it is also the basic norm of internal financial management and accounting. Each unit shall, in accordance with relevant laws and regulations, formulate an internal accounting control and restraint mechanism suitable for its business characteristics and management requirements in combination with the actual situation of its own department or system. Specifically, it is necessary to clarify the responsibilities and authority, work rules and discipline requirements of accounting-related personnel, act according to the rules, reduce the influence of human factors, improve the efficiency and quality of accounting work, and prevent the occurrence of operational risks.
(four) to enhance the promotion and implementation of continuing education. We should form a multi-level and complete accounting professional ethics education mechanism for accounting students' education, pre-job education and follow-up education, and pay special attention to the development of continuing education. We should encourage practitioners to learn Marxist ethics. Establish a scientific world outlook, outlook on life and professional ethics. It has been sublimated and improved in self-education, self-exercise and self-transformation in professional accomplishment, moral consciousness and business behavior, and has a strong sense of moral responsibility and firm moral belief and work concept.
(5) Accounting practitioners should establish the awareness of lifelong learning, constantly learn new things to meet the needs of complex professional environment, and further enhance their sense of self-responsibility and professional prudence through the enhancement of professional knowledge and legal awareness.
In short, under the current situation, only the joint efforts of the state, society and practitioners themselves can truly improve the professional ability of accounting practitioners and provide the necessary guarantee for them to play their important functions of financial analysis and information provision in the field of work.